Withholding

Withholding requirements

Employees should complete Form HW-4, Employee’s Withholding Allowance and Status Certificate.
http://files.hawaii.gov/tax/forms/2017/hw4.pdf

Supplemental rate

State Unemployment Insurance (SUI)

Wage base

$46,800

Contribuitions

Employers should follow Schedule C for their applicable contribution rate.
New employers should use a rate of 2.4%. Rates do not include an additional employment and training fund assessment, and interest payment assessment of 0.1%.

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Labor

Minimum wage

$10.10

Termination Pay

If an employee is fired, they should receive their termination pay at once or the next day if conditions prevent immediate payment. If an employee quits, they should receive their final payroll check on their next regular payday or immediately if they gave one pay period’s notice.

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New Hire Filing

Reporting deadline

Employers must report hiring within 20 days.

Reporting by mail

Child Support Enforcement Agency
New Hire Reporting
Kakuhihewa Building
601 Kamokila Blvd.Suite 251
Kapolei, HI 96707

New hire reporting form

Form W-4

Child Support

More information

Child Support Enforcement Agency
Statewide Disbursement Branch
P.O. Box 1860
Honolulu, HI 96805-1860

Other

New employer registration

Local taxes

N/A

Reciprocal states

N/A

Disability insurance

The wage base is $1,088.08 and the maximum employee withholding is $5.44 per week.
The rate is 0.5% of wages.

Helpful links

Department of Labor: http://labor.hawaii.gov/dcd/
Department of Taxation: http://tax.hawaii.gov/

Last Updated

05/01/2019

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The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.

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